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Costs Archive

Costs Book data is available for previous years. For earlier data please contact the Costs team at ISD.

When comparing data across years, please be aware of changes to the dataset.

2015/16

NHS Highland - Activity figures for 2015/16 and 2014/15 are largely using 2013/14 data due to problems obtaining figures from the new Patient Management System.

NHS Orkney - Cost allocation processes reviewed and refined to give more accurate information.

SFR 5.1A - Change of description for line 190 from “No of Outpatient Attendances - AHP Clinics” to the new description “No of Outpatient Attendances - AHP Clinics & Other Technical Departments”.

SFR 5.1A - Change of description for line 200 from “New Patients” to the new description “New Patients & Other Technical Departments”.

SFR 5.1A - Change of description for line 210 from “Total Attendances” to the new description “Total Attendances & Other Technical Departments”.

SFR 5.8 - Change of description for title from “OUTPATIENT STATISTICS AND COSTS - AHP CLINICS” to the new description “OUTPATIENT STATISTICS AND COSTS - AHP CLINICS AND OTHER TECHNICAL DEPARTMENTS”.

2014/15

SFR 5.2 - Change of description for line 380 from "Laundry & Linen" to the new description "Laundry".

SFR 5.8 - Change of description for line 270 from "Ultrasonics" to the new description "Ultrasonics (excluding Obstetrics)".

SFR 5.11 - Change of description for line 150 from "Ultrasonics" to the new description "Ultrasonics (excluding Obstetrics)".

SFR 5.11 - Change of description for line 230 from "Other" to the new description "Other Clinical".

SFR 8.3 - Change of description for line 160 from "Family Planning" to the new description "Sexual Health".

PFI Facilities Management: From 2014/15, PFI Facilities Management costs are collected within SFR 8.2(line 690).

Admin & Clerical - From 2014/15, this is no longer required - line 220 within SFR 5.11 was blanked out.

From April 2014, there were NHS board boundary changes. This mainly affects NHS Greater Glasgow and Clyde and NHS Lanarkshire.

The increase in Community drugs expenditure is due to a higher cost of hepatitis C drugs in the community sector.

2013/14

Community Operating Costs: Community Psychiatry Team (SFR 24.0 line 310) and Community Learning Difficulties Team (line 360) costs have been moved from Hospital Operating Costs to Community Operating Costs.

Patient Travel Costs: From 2013/14 Patient travel costs are collected within SFR 24 (line 479).

Family Health Services - Sight Tests: 2013/14 data not available until December 2014. The publication will be revised to incorporate the Sight Test data for all NHS Boards in December 2014.

The increase in administration supplies expenditure for some NHS Boards can be attributed to the inclusion of eHealth expenditure following a change in guidance.

The GDS figure for Western Isles is understated by £3.784m in respect of salaried dentists and should read as £4.041m. The salaried costs are currently reported within the medical and nursing staff costs within Community Services. The revised figures will be published later in December 2014.

2012/13

The increase in administration supplies expenditure can be attributed to the inclusion of eHealth expenditure following a change in guidance.

SFR 5.7 is changed for 2013 - two new columns are added (column3 Theatre hours & column 11 theatres and Staff supplies).

2011/12

Administration - Includes staff and supplies costs

Energy & Utilities - (previously called Heat, Light and Power) now includes Metered Water (previously included in Rent & Rates)

2010/11

Please see the Notes page of the 2011 R100 and R100T for changes to year on year comparability of some of the key expenditure areas within those reports.

Changes affecting other reports in 2011:

Hospital & Community Operating Costs - now exclude Annually Managed Expenditure. For further information please see 2010/11 Costs Book Reconciliation to Annual Accounts

Hospital & Community Administration Costs - now include all Board Corporate costs reported in Note 6 of the Annual Accounts. Guidance has also been clarified for Other non-Clinical Services such as Public Health and Health Promotion(reported in Note 7) so that costs are now allocated to relevant staff groups rather than to administration costs since 2010 (Reports R110 and R110X)

Hospital Sector, number of theatres - increased temporarily in 2010 due mainly to the opening of two new Ambulatory Care Hospitals in NHS Greater Glasgow & Clyde part way through the year. Theatres were in use at both the existing and new hospitals so were included in the total count. Now that the ACHs are fully up and running, many of the theatres at the other hospitals have finally been closed.

Community Services - Other Local Authority expenditure is now shown separately in report R380

Health Board of Residence - analysis previously shown in report R200 is no longer available

Breast Screening - in previous years, patient statistics have not been available for the current financial year at time of publication. Therefore, previous year figures have been used. Patient statistics for 2010/11 are available this year and are used in report R921. In addition, the report for 2009/10 has been updated using 2009/10 patient figures to provide continuity.

2009/10

The Costing Guidance that is issued to NHS Boards to support the compilation of data for the Costs Book project was revised for 2010 to maximise consistency. As well as changes to the costing methodology, the Costs Book data templates for hospital services (SFR 5.2) and community services (SFR 8.2) were revised to better align with the way the data is held on board financial systems in order to improve data quality and consistency between boards. While there is no change to total running costs, there is an impact on the year-on-year comparability of some of the key expenditure areas shown in reports R100 and R100T. See the Notes page on these reports for further details.

More information about the changes to the guidance is available in the Costing Guidance Supplement and the Costing Guidance Manual (see Costs Reference web page).

Changes affecting other reports for 2010:

Hospital running costs (SFR 5.2) - this form has been significantly revised for 2010 to better align with the new Chart of Account codes and Agenda for Change job profiles. Some of the main areas affected are:

Medical and nursing staff costs - the figure for 2010 may include senior medical and nursing staff that were previously reported in administration by some boards (report R700s).

Administration - a number of changes have been made to the calculation of administration costs:
(i) the 4 separate admin functions - admin medical, admin nursing, admin medical records and admin general - have now been combined into a single line (report R110)
(ii) some senior medical and nursing staff costs previously reported as administration costs are now reported in the medical and nursing lines
(iii) administrative costs for a number of functions or departments such as pharmacy, catering, property maintenance and transport, previously included in the overall costs of these departments, are now reported in Administration.

Property maintenance - grounds maintenance is combined with building and engineering maintenance into property maintenance (report R090).

Number of theatres - now includes theatres dedicated to maternity services (report R140s).

Hospital specialties - Maxillofacial Surgery is added (report R040s).

Hospital AHP services - Speech and Language Therapy is now separately identified (SFR 5.2) and replaces Chiropody (report R060).

Laundry and Linen services are merged into a single line (report R080).

Community services (SFR 8.2) - this form has been changed in a similar way to SFR 5.2, with a similar impact on key expenditure areas such as medical and nursing staff costs, administration and facilities.

Community activity (SFR 8.3) - as a number of boards are having increasing difficulty in collecting number of patient visits made by staff such as district nurses and community midwives, the average cost for these services is now calculated using board population (either total population or as a sub-set, as appropriate). See reports R500s and R300s.

2008/09

Staff numbers - the measurement of WTEs provided by boards is hours worked divided by conditioned hours where possible.

Laboratory services - a new form (SFR 27.0) is introduced for laboratory staffing information (report R740). This also allows laboratory staff costs to be included in total hospital and community staff costs (report R700) for the first time.

Pathology Labs (SFR 27.4) - the measure of unit cost is changed from histopathology services to total pathology services. The unit cost is not comparable with previous years (report R130).

Clinical Genetics (SFR 27.6) - cost per request is reported for the first time (report R130).

Radiology services - the measure of activity is changed from attendances to examinations. This may have a small impact on the comparability of unit cost with previous years.

Property maintenance - building maintenance and engineering maintenance are combined into property maintenance (report R090).

Resource transfer - transfer of monies from NHS to fund health care provided by local authorities is now reported by care group (report R300s).

GP out of hours service - expenditure on the GP OOH service, previously reported in Community Other, is now separately identified and reported in R520

Outpatient treatments - activity is limited to a basket of procedures.

Number of theatres - limited to theatre types 01 (main theatre suite), 02A (satellite or isolated theatre) and 02B (day theatre).

Hospital classification - community hospitals, previously categorised as A5 or B10 depending on whether treatment was provided to long-stay patients, are classified in a new group J26.

Scottish Ambulance Service - data for the Road Ambulance Service, previously shown at NHS board level, is now available by Region. Data for the Patient Air Transport Service is shown at national level (R910).

2007/08

Additional board costs included in Hospital & Community Services - over recent years many Health Board systems have merged their Corporate Functions with the consequent difficulty in identifying the relevant proportion to be incorporated into the Hospital & Community element of the Scottish Health Service Cost Book submission. For the 2007/08 data collection it has been agreed that ALL board administrative costs, non-clinical service costs and resource transfers should be included within the Costs Book with the exception of the reconciling items identified below.

Administrative Costs - costs presently identified within Note 6 Administration Costs of the Annual Statutory Accounts as defined in the Unified Board Accounts Manual.

Non Clinical Costs - the following costs included within Note 7 Other Non Clinical Services of the Annual Statutory Accounts:

Compensation costs - clinical and medical negligence
Pension enhancement and redundancy
Health promotion
Public Health
Public Health Medicine trainees
Emergency Planning

The following are excluded as reconciling items:

Nurse Teaching
Closed Hospital Charges
Patients' Travel - attending hospital
Patient's travel - Highlands and Islands scheme
Post-graduate medical education
Shared Services
Loss on disposal of fixed assets

Resource Transfer - transfer of monies from NHS to fund health care provided by local authorities such as community based care packages and the support infra-structure for patients discharged from long stay hospitals.

GP Out of Hours - all boards should report expenditure in relation to GP Out of Hours in the Community Services return.

Staff groupings used in SFRs 5.1B (hospital services) and 8.1 (community services) have been altered to reflect Agenda for Change job families.

2006/07

Outpatient Treatments - the range of specialties covered in report R043 is increased and additional data is provided on theatre hours used and cost of AHP services for these patients. Not all hospitals providing outpatient treatments are able to cost this activity. For those hospitals that do submit data, their net running costs are allocated across a wider range of patient activity so there will be a minor impact on the average unit costs for the other patient types.

Radiology Services - an analysis of direct staff numbers and costs, by staff group is collected for the first time. This data is available in SFR 5.11.

NHS Argyll & Clyde - dissolved on 31st March 2006. Health services provided in the council area of Argyll & Bute are now included in an enlarged NHS Highland while the rest of the former Argyll & Clyde area is included in an enlarged NHS Greater Glasgow (now called NHS Greater Glasgow & Clyde).

2005/06

Additional Costs of Teaching (ACT) - the allocation of funds to the board operating divisions for teaching and research has changed with some of the allocation now going to the board central function.

Executive Summary - Trend (report R100T) introduced

2004/05

Executive Summary introduced (report R100).

Nurse Led Clinics - costs and activity at hospitals which provide nurse led outpatient clinics are reported for the first time (report R045). Not all hospitals providing this service returned data in this first year. Hospital running costs are allocated across a wider range of patient activity so there will be a minor impact on the average unit costs for the other patient types.

2003/04

High Dependency Unit - costs and activity reported for the first time (reports R40 and R042). Prior to 2003/04, this facility was not separately identifiable and was reported across most of the acute specialties.

Outpatient Treatments - costs and activity at hospitals which provide minor procedures at outpatient consultant clinics are reported for the first time (report R043). The collection of this data is introduced to differentiate the average cost of an attendance at this type of clinic from that incurred at a mainly consultation-only clinic. Not all hospitals that run outpatient treatment clinics can separate this activity for costing. In these instances, the data is included in the outpatient consultant report (R044). Sample data was collected in 2002/03. Although not reported separately or included in the Outpatient Consultant report (R044), the data was included in the hospital and trust summary reports (R020, R025 and R300).

Community Health Service - information has been revised. Child Health in report R500 includes data previously reported as Immunisation and School Nursing as well as Community Paediatrics which was previously reported in Other Services. Addiction Services, also previously reported in Other Services, is now shown separately.

Catering Expenditure - reported in R070, is now the cost of providing meals to both staff and patients, with any income received in respect of catering netted off. This income is also netted off Gross Hospital Running Costs in R110.

Golden Jubilee National Hospital - data is reported for the first time. At the date of acquisition of this establishment, it was noted that it would take some time to fully utilise the space available. The 2004 spending review has allocated cash to further expand the facilities. This will reduce the disproportionate amount of fixed cost that is allocated to each case.

In addition, during the year, further resources were allocated to GJNH for cardiac cases. This cost has not been shown as revenue against cardiac surgery. It should also be noted that the key programmes in the hospital have complex case mixes that make it difficult to compare with other Hospitals.

2002/03

Report R086 - the summary report showing expenditure incurred on health services by boards is changed to reflect changes in board annual accounts brought about by the introduction of Resource Accounting and Budgeting. Under the new format, NHS boards show Scottish Executive funding as a financial target rather than an income. Net Operating Costs do not equate to total revenue expenditure disclosed in previous years.

Report R200s - further development of the board data return published in the Health Care Commissioned reports provides more consistency with the trust information published in report R300s.

Medical Specialties - costs and activity for the specialties General Medicine, Cardiology, Gastroenterology and Medical Oncology is now shown. These specialties were previously reported in the 'Medical' group. The remaining specialties in this group are now reported as Medical Other. In addition, General Surgery is now reported as General Surgery (exc Vascular Surgery) and Vascular Surgery; Cardiothoracic Surgery is shown as Cardiac Surgery and Thoracic Surgery.

Laboratories - expenditure incurred by trusts in respect of direct access services to laboratories is now included in report R500s: Community Health Services.

Personal Medical Services - expenditure incurred by trusts in respect of PMS is included in General Medical Services in reports R390 and R392.

2001/02

Report R200s - the Health Care Commissioned reports stay the same but the reporting of expenditure is in a transition phase and some allowance should be made for this when undertaking comparisons.

Community Information - the collection is extended and is shown in a new report R520: Community Services - Other Services.

Care provided at non-NHS locations - expenditure incurred by trusts in respect of healthcare services purchased from local authorities, voluntary organisations and the private sector is now included in report R300s: Provision of Health Care.

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